Civic Intelligence

Operative Plasterers Cement Masons Intl Assoc 394 S Health Welfare Tr

990 • Fiscal year 2019 • EIN 86-6056125

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

Organization ProfileN/A

View Organization Page

2821 S Parker Road No 215Aurora, CO 80014

(303) 745-0147

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.12x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

0.81x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Net Margin

7th percentile

-86%

Higher net margin than 7% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Asset Growth

35th percentile

0.8%

Faster asset growth than 35% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-34%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$1,942,323

Up $14,947 (+0.8%) from 2018

Net Assets

Down

$1,717,850

Down $39,839 (-2.3%) from 2018

Liabilities

Up

$224,473

Up $54,786 (+32%) from 2018

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin7th percentile

Revenue

Down

$275,478

Down $144,330 (-34%) from 2018

Expenses

Down

$512,697

Down $14,906 (-2.8%) from 2018

Net Income

Down

-$237,219

Down $129,424 (-120%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $291,134Liabilities 2011: $192011Assets 2012: $278,078Liabilities 2012: $02012Assets 2014: $1,661,688Liabilities 2014: $106,942Net Assets 2014: $1,554,7462014Assets 2015: $1,677,615Liabilities 2015: $145,693Net Assets 2015: $1,531,9222015Assets 2016: $1,823,483Liabilities 2016: $123,483Net Assets 2016: $1,700,0002016Assets 2017: $2,092,516Liabilities 2017: $110,586Net Assets 2017: $1,981,9302017Assets 2018: $1,927,376Liabilities 2018: $169,687Net Assets 2018: $1,757,6892018Assets 2019: $1,942,323Liabilities 2019: $224,473Net Assets 2019: $1,717,8502019Assets 2020: $1,769,258Liabilities 2020: $200,194Net Assets 2020: $1,569,0642020Assets 2021: $1,617,404Liabilities 2021: $187,569Net Assets 2021: $1,429,8352021Assets 2022: $995,124Liabilities 2022: $218,416Net Assets 2022: $776,7082022Assets 2024: $133,037Liabilities 2024: $2,967Net Assets 2024: $130,0702024

Highlighted filing

2019

Assets$1,942,323
Liabilities$224,473
Net Assets$1,717,850
Open 2019 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $1,991Expenses 2011: $17,040Net Income 2011: -$15,0492011Revenue 2012: $746Expenses 2012: $13,783Net Income 2012: -$13,0372012Revenue 2014: $521,549Expenses 2014: $576,138Net Income 2014: -$54,5892014Revenue 2015: $481,525Expenses 2015: $463,890Net Income 2015: $17,6352015Revenue 2016: $507,155Expenses 2016: $337,452Net Income 2016: $169,7032016Revenue 2017: $485,960Expenses 2017: $332,854Net Income 2017: $153,1062017Revenue 2018: $419,808Expenses 2018: $527,603Net Income 2018: -$107,7952018Revenue 2019: $275,478Expenses 2019: $512,697Net Income 2019: -$237,2192019Revenue 2020: $242,373Expenses 2020: $512,020Net Income 2020: -$269,6472020Revenue 2021: $203,501Expenses 2021: $437,583Net Income 2021: -$234,0822021Revenue 2022: $220,682Expenses 2022: $697,615Net Income 2022: -$476,9332022Revenue 2024: $215,866Expenses 2024: $723,780Net Income 2024: -$507,9142024

Highlighted filing

2019

Revenue$275,478
Expenses$512,697
Net Income-$237,219
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.1
Gross Receipts
$1,036,081
Mission and Program Overview

Mission

Provide health and welfare benefits to eligible participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,787,255$1,796,977▲ $9,722
Cash and Non-Interest-Bearing Accounts$65,684$103,270▲ $37,586
Accounts Receivable$34,183$31,360▼ $2,823
Savings and Temporary Cash Investments$40,254$10,716▼ $29,538
Total Assets$1,927,376$1,942,323▲ $14,947
Liabilities
Other Liabilities$168,901$224,370▲ $55,469
Accounts Payable and Accrued Expenses$786$103▼ $683
Total Liabilities$169,687$224,473▲ $54,786
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,757,689$1,717,850▼ $39,839
Total Net Assets Fund Balance$1,757,689$1,717,850▼ $39,839
Total Liabilities and Net Assets / Fund Balance$1,927,376$1,942,323▲ $14,947
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
BA CosyleonChairman
Brett RankinTrustee
Joel SantosTrustee
Richard BaileyTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
CignaAdministrative290 S Pierce St, Lakewood, CO 80226$116,236
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$233,243
Investment Income
$41,377
Other Revenue
$858
Change in Net Assets
$-237,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$275,478
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$197,380
Total Revenue per Audited Statements
$472,858
Total Revenue per Form 990
$275,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$354,245
Fees for Services Management---$125,236
Fees for Services Accounting---$15,510
Fees for Service Investment Mgmnt Fees---$9,095
Fees for Services Legal---$3,652
Insurance---$3,502
Office Expenses---$1,324
All Other Expenses---$133
Total Functional Expenses$0$0$0$512,697

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$512,697
Total Expenses per Form 990$512,697
Total Expenses per Audited Statements$457,228
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-55,469
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Hour Bank Liability$189,357
Claims Payable$35,013
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“Form 990 was provided to the Trustees for their review prior to filing.”

Form 990, Part VI, Section C, line 18

“The Form 990 is available for public inspection upon pubic request.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Operative Plasters & Cement Masons
EIN
86-6056125
Phone
3037450147
Address
2821 S Parker Road No 215, Aurora, CO 80014

Signing Officer

Name
Richard Bailey
Title
Trustee
Phone
3037450147
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Bailey
Formed
2004
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
350 Interlocken Blvd STE 360, Broomfield, CO 80021
Preparer
Kurt Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The trust funding benefits of the Plan received an exemption letter from the Internal Revenue Service stating that the trust is tax-exempt under the provision of Section 501(c)9 of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Plan management has evaluated the Plan's tax positions and concluded that the Plan has taken no uncertain tax positions that would require financial statement recognition or disclosure for the years ended December 31, 2019 and 2018. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding December 31, 2015.”

Part XII, Line 2D - Other Adjustments:

“Change in benefit obligations -55,469.”

Raw XML Appendix352 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0786
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0103
IRS990/AccountsReceivableGrp/BOYAmt034183
IRS990/AccountsReceivableGrp/EOYAmt031360
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provide health and welfare benefits to eligible participants.
IRS990/AllOtherExpensesGrp/TotalAmt0133
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt0354245
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Compusys of Colorado Inc
IRS990/BooksInCareOfDetail/PhoneNum03037450147
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02821 S Parker Road STE 215
IRS990/BooksInCareOfDetail/USAddress/CityNm0Aurora
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080014
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt065684
IRS990/CashNonInterestBearingGrp/EOYAmt0103270
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0116236
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0290 S Pierce St
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Lakewood
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd080226
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0CIGNA
IRS990/ContractorCompensationGrp/ServicesDesc0Administrative
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0354245
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt041377
IRS990/CYOtherExpensesAmt0158452
IRS990/CYOtherRevenueAmt0858
IRS990/CYProgramServiceRevenueAmt0233243
IRS990/CYRevenuesLessExpensesAmt0-237219
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0512697
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0275478
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Provide health and welfare benefits to eligible participants.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt015510
IRS990/FeesForServicesLegalGrp/TotalAmt03652
IRS990/FeesForServicesManagementGrp/TotalAmt0125236
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt09095
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0BA Cosyleon
IRS990/Form990PartVIISectionAGrp/PersonNm1Brett Rankin
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard Bailey
IRS990/Form990PartVIISectionAGrp/PersonNm3Joel Santos
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-3079
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0757524
IRS990/GrossReceiptsAmt01036081
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt03502
IRS990/InvestmentIncomeGrp/ExclusionAmt044456
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044456
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01787255
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01796977
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0760603
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide health and welfare benefits to eligible participants.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01757689
IRS990/NetAssetsOrFundBalancesEOYAmt01717850
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-3079
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3079
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0197380
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01757689
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01717850
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt01324
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0168901
IRS990/OtherLiabilitiesGrp/EOYAmt0224370
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Misc.
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0858
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0858
IRS990/OtherRevenueTotalAmt0858
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Richard Bailey
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/Desc1Employee Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0224729
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18514
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0224729
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18514
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0335401
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt082189
IRS990/PYOtherExpensesAmt0192202
IRS990/PYOtherRevenueAmt05000
IRS990/PYProgramServiceRevenueAmt0332619
IRS990/PYRevenuesLessExpensesAmt0-107795
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0527603
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0419808
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-237219
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040254
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0512697
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0197380
IRS990ScheduleD/OtherExpensesIncludedAmt0-55469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0189357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135013
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Hour Bank Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Claims Payable
IRS990ScheduleD/RevenueNotReportedAmt0197380
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0275478
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The trust funding benefits of the Plan received an exemption letter from the Internal Revenue Service stating that the trust is tax-exempt under the provision of Section 501(c)9 of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Plan management has evaluated the Plan's tax positions and concluded that the Plan has taken no uncertain tax positions that would require financial statement recognition or disclosure for the years ended December 31, 2019 and 2018. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding December 31, 2015.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Change in benefit obligations -55,469.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0512697
IRS990ScheduleD/TotalLiabilityAmt0224370
IRS990ScheduleD/TotalRevenuePerForm990Amt0275478
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0472858
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0457228
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 was provided to the Trustees for their review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is available for public inspection upon pubic request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Obtain list of contributing employers from the administrator
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Obtain list of contributing employers from the administrator
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Colorado Cement Masons Pension Trust Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0846094010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Pension Fund - provide pension benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02821 S Parker Rd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Aurora
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080014
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0504
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Colorado Cement Masons Apprenticeship Fund
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01927376
IRS990/TotalAssetsEOYAmt01942323
IRS990/TotalAssetsGrp/BOYAmt01927376
IRS990/TotalAssetsGrp/EOYAmt01942323
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0512697
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0169687
IRS990/TotalLiabilitiesEOYAmt0224473
IRS990/TotalLiabilitiesGrp/BOYAmt0169687
IRS990/TotalLiabilitiesGrp/EOYAmt0224473
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01717850
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IRS990/TotalProgramServiceRevenueAmt0233243
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0234101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275478
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01942323
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02821 S Parker Road No 215
IRS990/USAddress/CityNm0Aurora
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080014
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Bailey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum03037450147
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operative Plasters & Cement Masons
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Health and Welfare
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0866056125
ReturnHeader/Filer/PhoneNum03037450147
ReturnHeader/Filer/USAddress/AddressLine1Txt02821 S Parker Road No 215
ReturnHeader/Filer/USAddress/CityNm0Aurora
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080014
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B131DC643218E4936EDB18C0E004AAA77630580D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08194432BB8C053795966120F8A797969BBAE10F5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.24.139.241
ReturnHeader/FilingSecurityInformation/IPDt02020-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm009:40:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 Interlocken Blvd STE 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Broomfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt Needles CPA
ReturnHeader/ReturnTs02020-11-12T10:42:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,942,323
Liabilities
$224,473
Net assets
$1,717,850
Revenue
$275,478
Expenses
$512,697
Net income
-$237,219
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.22$0.72$0.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.22$0.78$0.22$0.70$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.19$1.43$0.20$0.44$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.20$1.57$0.24$0.51$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.94$0.22$1.72$0.28$0.51$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.17$1.76$0.42$0.53$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.11$1.98$0.49$0.33$0.15
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.12$1.70$0.51$0.34$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.15$1.53$0.48$0.46$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.11$1.55$0.52$0.58$0.05
2012Summary only. Only limited summary data is available for this year.$0.28$0.00$0.00$0.01$0.01
2011Summary only. Only limited summary data is available for this year.$0.29$0.00$0.00$0.02$0.02